SONUBAI Vs. SALES TAX OFFICER NAGPUR CIRCLE II
LAWS(BOM)-1962-4-14
HIGH COURT OF BOMBAY
Decided on April 04,1962

SONUBAI Appellant
VERSUS
SALES TAX OFFICER, NAGPUR, CIRCLE II Respondents


Referred Judgements :-

INCOME-TAX COMMISSIONER V. BADRIDAS RAMRAI SHOP,AKOLA [REFERRED TO]
RAGHUBAR MANDAL HARIHAR MANDAL VS. STATE OF BIHAR [REFERRED TO]
JAIRAM PARMAR VS. SALES TAX OFFICER NAGPUR CIRCLE II NAGPUR [REFERRED TO]


JUDGEMENT

Kotval, J. - (1.)These are two petitions in which the petitioner challenges the orders of assessment of the Sales Tax Authorities and the levy of small penalties. In Special Civil Application No. 312 of 1961 the period of assessment is from 7th November, 1953 to 26th October, 1954, and in Special Civil Application No. 313 of 1961 the corresponding period is from 27th October, 1954 to 14th November, 1955. The odd dates are accounted for when we consider that the petitioner maintained accounts from Diwali to Diwali.
(2.)The petitioner carries on two businesses, consisting of a lime works at Rajur and business in manganese ore at Nagpur. She made a composite return in respect of both these businesses for the period 7th November, 1953 to 26th October, 1954, and in support of her return, she produced account books separately maintained at Rajur and Nagpur. Now, in the case of the first of the two years of assessment, the Sales Tax Officer found that the accounts of the petitioner were not properly maintained and contained a number of incorrect and inaccurate entries. He pointed to two such inaccuracies in paragraph No. 2 of his order and then came to the conclusion :-
"Thus the accounts at Rajur are not reliable at all. The accounts at Nagpur were also checked ............... It is quite obvious that everything was not alright in Nagpur accounts too and they can also be not accepted as correct."

(3.)Under these circumstances, the Sales Tax Officer assessed the petitioner on a gross turnover of Rs. 1,20,000 to the best of his judgment.


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